Constitution of the Islamic Republic of Pakistan, 1973 — Article 80

80. Annual Budget Statement..—(1) The Federal Government shall, in respect of every financial year, cause to be laid before the National Assembly a statement of the estimated receipt and expenditure of the Federal Government for that year, in this Part referred to as the Annual Budget Statement.

(2)The Annual Budget Statement shall show separately

(a)the sums required to meet expenditure described by the Constitution as expenditure charged upon the Federal Consolidated Fund; and

(b)the sums required to meet other expenditure proposed to be made from the Federal Consolidated Fund; 1 Subs. by the Revival of the Constitution of 1973 Order, 1985 (P.O. No.14 of 1985), Art.2 and Sch. 2 Ins. by the Constitution (Twenty-seventh Amendment) Act, 2025 (Act No. XXXII of 2025), s. 8. and shall distinguish expenditure on revenue account from other expenditure. 81. Expenditure charged upon Federal Consolidated Fund. The following expenditure shall be expenditure charged upon the Federal Consolidated Fund:

(a)the remuneration payable to the President and other expenditure relating to his office, and the remuneration payable to

(i)the Judges of 1[the Federal Constitutional Court,] the Supreme Court 2 [and the Islamabad High Court];

(ii)the Chief Election Commissioner;

(iii)the Chairman and the Deputy Chairman;

(iv)the Speaker and the Deputy Speaker of the National Assembly;

(v)the Auditor-General; 2 [(b) the administrative expenses, including the remuneration payable to officers and 3 [staff], of 1[the Federal Constitutional Court,] the 4[Supreme Court, the Judicial Commission of Pakistan, the Supreme Judicial Council] the Islamabad High Court, the department of the Auditor-General, the Office of the Chief Election Commissioner and of the Election Commission and the Secretariats of the Senate and the National Assembly;]

(c)all debt charges for which the Federal Government is liable, including interest, sinking fund charges, the repayment or amortisation of capital, and other expenditure in connection with the raising of loans, and the service and redemption of debt on the security of the Federal Consolidated Fund;

(d)any sums required to satisfy any judgement, decree or award against Pakistan by any court or tribunal; 4[*] 4 [(da) any sums required to organize and conduct elections to the National Assembly, Senate, Provincial Assemblies and the local governments; and]

(e)any other sums declared by the Constitution or by Act of 5[Majlis-e-Shoora (Parliament)] to be so charged.